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almer Company has budgeted sales revenues as follows:
June July August Credit sales $35,000 $30,000 $28,000 Cash sales 18,000 51,000 39,000 Total sales $53,000 $81,000 $67,000
Past experience indicates that 60% of the credit sales will be collected in the month of sale and the remaining 40% will be collected in the following month.

Purchases of inventory are all on credit and 50% is paid in the month of purchase and 50% in the month following purchase. Budgeted inventory purchases are:
June $65,000 July 53,000 August 21,000
Other budgeted cash disbursements: (a) selling and administrative expenses of $7,000 each month, (b) dividends of $19,000 will be paid in July, and (c) purchase of a computer in August for $6,000 cash.

The company wishes to maintain a minimum cash balance of $10,000 at the end of each month. The company borrows money from the bank at 9% interest, if necessary, to maintain the minimum cash balance. Borrowed money is repaid in months when there is an excess cash balance. The beginning cash balance on July 1 was $10,000. Assume that borrowed money in this case is for one month.

Explanation / Answer

SOLUTION

PALMER COMPANY

Cash Budget

For the Two Months of July and August

* $2,000 * 9% * 1/12 = $15 + $2,000 = $2,015.

Schedule of Expected Collections from Customers

*(June credit sales * 40%) + (July credit sale * 60%)

Schedule of Expected Payments for Purchase of Inventory

July ($) August ($) Beginning cash balance 10,000 10,000 Add: Receipts   Collections from customers 32,000 28,800   Cash sales 51,000 39,000 Total receipts 83,000 67,800 Total available cash (A) 93,000 77,800 Less: Disbursements   Purchases 59,000 37,000   Selling and administrative expenses 7,000 7,000   Dividends 19,000 0   Computer purchase 0 6,000 Total disbursements (B) 85,000 50,000 Excess (deficiency) of available cash over disbursements (A-B) 8,000 27,800 Financing Borrowings 2,000 Repayments 2,015* Ending cash balance 10,000 25,785